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根据医院成本管理原理和我国管理现状,站在社会大系统角度考虑,就医院成本管理的三个关键问题提出看法。认为明确医院的社会角色,正确定位是运作前提;动员社会力量,由政府组织制定好医院成本会计制度是运作基础;立法推行,分步实施是运作程序。通过医院成本管理制度,能有效改善医院内部管理状态,同时也为政府和社会提供了正确评价医院的依据,合理确定医疗价格的依据、公正支付医疗保险金的依据,是宏观控制医院经营行为和平抑医疗费用上涨的有力手段。
According to the principle of hospital cost management and the current status of China’s management, from the perspective of a large-scale social system, we propose opinions on three key issues of hospital cost management. It is considered that clarifying the social role of the hospital and correctly positioning it are the preconditions for the operation; the mobilization of social forces, the establishment of a hospital cost accounting system by the government organization is the basis for operation, and the implementation of the legislation and step-by-step implementation are the operational procedures. Through the hospital cost management system, it can effectively improve the internal management status of the hospital. It also provides the government and society with the basis for the correct assessment of the hospital, reasonably determines the basis for the medical price, and the basis for the fair payment of medical insurance benefits. It is a macroscopic control of the hospital’s business operations and Suppression of the rising cost of medical care.